2013 (11) TMI 717

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....t and penalty. The applicant has filed a written submission and has requested to decide the matter on the basis of the written submission in his absence. 2. Heard the learned AR for the Revenue and perused the written submission along with records. 3. The applicant is engaged in cable operator service. On investigation, it was found that during the period August 2002 to December 2005 the applica....

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....r cross-examination. The learned AR submits that it is an admitted fact that the applicant did not maintain any records and therefore Revenue has proceeded on the basis of the documents available from the head end operator under which the applicant was working. We find that there is disputed facts which will be looked into at the time of hearing the appeal. However, considering the financial posit....